1997 (5) TMI 150

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..... ndent. [Order per : S.L. Peeran, Member (J)]. - This is a Revenue appeal contesting the classification in respect of first item in the Bill of Entry No. 157, dated 11-5-1990 viz. 5 Nos. Vat complete without circulation, 1 No. Lab type sample dyeing vat. The same was assessed originally under Tariff sub-heading 7326.90 of the Customs Tariff. The importer had filed refund claim seeking classifica .....

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..... opinion that the original authorities have not challenged the assessment adopted in the Bill of Entry at the original stage and therefore, the reclassification sought by the Revenue at this stage cannot be accepted. 4. As regards the claim made by the importer for classification under sub-heading 8451.40, we notice that the Collector (Appeals) was required to have considered the HSN Notes o .....

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